H.R. 3435 118th Congress House

Charitable Act

Official title: To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.

Introduced: May 17, 2023 Introduced by: Blake D. Moore Republican · Utah See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

May 17, 2023

Referred to the House Committee on Ways and Means.

May 17, 2023

Introduced in House

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Latest action May 17, 2023

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Charitable Act

This bill allows individual taxpayers who do not otherwise itemize their tax deductions a deduction in taxable years beginning in 2023 or 2024 for charitable contributions. The deduction is limited to one-third of the standard deduction allowed to such taxpayers.

Related & companion bills 1

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

AMERICANS FOR THE ARTS
for AMERICANS FOR THE ARTS · District of Columbia · 4th Quarter 2023 (Oct 1 - Dec 31)
DANCE/USA
for DANCE/USA · District of Columbia · 3rd Quarter 2025 (July 1 - Sep 30)
DANCE/USA
for DANCE/USA · District of Columbia · 2nd Quarter 2025 (Apr 1 - June 30)
DANCE/USA
for DANCE/USA · District of Columbia · 1st Quarter 2025 (Jan 1 - Mar 31)
DANCE/USA
for DANCE/USA · District of Columbia · 2nd Quarter 2025 (Apr 1 - June 30)
ASSOCIATION OF AMERICAN UNIVERSITIES
for ASSOCIATION OF AMERICAN UNIVERSITIES · District of Columbia · 1st Quarter 2025 (Jan 1 - Mar 31)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
7 filings
SENATE
7 filings
Education, Dept of
5 filings
Bureau of Citizenship & Immigration Services (BCIS)
4 filings
Federal Emergency Management Agency (FEMA)
4 filings
Health & Human Services, Dept of (HHS)
2 filings
Defense, Dept of (DOD)
1 filing
Veterans Affairs, Dept of (VA)
1 filing

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 7 filings →

Cosponsors 64